Information for ruling 600009194
This section is Advance Tariff Ruling
- Start date
- 16 Nov 2023
- Expiry date
- 15 Nov 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Steel clothes rail The steel fashion clothes racks come flat packed, each rack comes in 6 pieces with 12 screws in one box A base that has 4 holes to hold the poles upright with a top to support the clothes rail in position 40 boxes
- Keywords
-
- FOR STORAGE OF GOODS
- OF METAL
- CLOTHES HANGERS
- OF STEEL
- RAILS
- RACKS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1) b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - has been used to classify this product by the terms of heading 7326 - Other articles of iron or steel. GIR 2 (a) has been used as the goods are unassembled GIR 5 (b) has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 732690 – Other than forged or stamped, but not further worked or articles of iron or steel wire. 8 Digit code 73269098 – Other than elsewhere specified in this subheading. 10 Digit code 7326909890 – Other than elsewhere specified. Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 7326